TMI Blog2011 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... office would be sufficient for the purpose of availment of CENVAT credit - no evidence to show that capital goods have been received, he says that they would produce relevant evidence before the Commissioner or satisfy the Commissioner that the goods have been received - Service Tax credit has been denied on the ground that the photocopies of documents were produced - Company Secretary submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been confirmed and interest has been demanded. Learned Company Secretary submits that interest is to be quantified and submits that the same will be quantified and paid within a month. The second issue involved is denial of CENVAT Credit on the ground that the invoices have not been submitted that goods have not been received. The learned Company Secretary relied upon the decision of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner's observation that there is no evidence to show that capital goods have been received, he says that they would produce relevant evidence before the Commissioner or satisfy the Commissioner that the goods have been received. Further, he also submits that the Commissioner has taken a view that Appellant has taken more than 50% of the credit on capital goods, but he submits that this is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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